RE: The tariff classification of a Power Lift Gate Assembly from Canada

Dear Ms. Muller:

In your letter dated April 8, 2011, you requested a tariff classification ruling.

The item under consideration has been identified as a Power Lift Gate Assembly (PLGA). The PLGA is a mechanical device which allows the automatic opening of the trunk of a motor vehicle using an electrically powered actuator.

The PLGA is a series of sub-assemblies consisting of various components that when manufactured together produces a functioning unit ready for installation in a motor vehicle.

The PLGA consists of the following eight (8) key components:

Housing: Houses the PLGA unit
Lever Assembly: The mechanism that the motor powers
Base Assembly Attachment: A mounting bracket which allows for the directly installation of the PLGA into the rear quarter of the vehicle
Clutch: Engages the power lift to function
Gears and crank arm: Allows for both power and manual operation of the lift gate
DC Motor: Operates upon command from the Electronic Control Module.
Electronic Control Module (ECM): The module is programmed and contains software to activate the clutch. The software controls the latch and determines the voltage.
Anti vibration and noise device: Allows for the smooth operation of the lift gate if the power option is chosen

In your request you suggest classification of the PLGA in 8708.29.5060 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of…motor vehicles…: Other parts and accessories of bodies…: Other: Other: Other.”

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”

General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8428.90 of the HTSUS provides for “Other lifting, handling…machinery…: Other machinery.”

The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 84.28 state:

“…this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc….They remain here even if specialized for a particular industry [automotive]…”

The applicable subheading for the Power Lift Gate Assembly will be 8428.90.0190, HTSUS, which provides for “Other lifting, handling…machinery…: Other machinery: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mark Palasek at (646) 733-3013.